|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910955327503321 |
|
|
Titolo |
Critical issues in taxation and development / / edited by Clemens Fuest and George R. Zodrow |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Cambridge, MA, : MIT Press, 2013 |
|
|
|
|
|
|
|
ISBN |
|
9780262314190 |
0262314193 |
9781299470156 |
1299470157 |
9780262314183 |
0262314185 |
|
|
|
|
|
|
|
|
Edizione |
[1st ed.] |
|
|
|
|
|
Descrizione fisica |
|
1 online resource (253 p.) |
|
|
|
|
|
|
Collana |
|
|
|
|
|
|
Altri autori (Persone) |
|
FuestClemens <1968-> |
ZodrowGeorge R |
|
|
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
Taxation - Developing countries |
Tax evasion - Developing countries |
Economic development - Developing countries |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Description based upon print version of record. |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references and index. |
|
|
|
|
|
|
Nota di contenuto |
|
Contents; Series Foreword; I; 1 Introduction; 2 Taxation and Development-Again; II; 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI; 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries?; 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries; III; 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion; 7 International Profit Shifting and Multinational Firms in Developing Countries; 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion; IV |
9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; Index |
|
|
|
|
|
|
|
|
Sommario/riassunto |
|
Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political |
|
|
|
|